3 Answers
3

With a sniper rifle and the Enhanced Scope weapon modification you get some help in seeing enemies through the smoke. The mod highlights the enemies behind the scope, though it doesn't really allow you to see completely through it.

If you're not using a sniper rifle I would try to flank the enemy if possible and circumvent the smoke that way. If flanking is not possible I usually just stay in cover until the smoke clears or the enemies walk through it.

I think there are similar scopes for the pistol, SMG, and assault rifle, but I'm not 100% on that.
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FluttershyMar 14 '12 at 22:09

Added to that if this is referring to multiplayer then the Geth Hunter Mode will also allow you to do this and there is a sniper rifle also that has thermal built in but can't remember then name
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FlauntingJul 29 '14 at 6:50

The most effective thing I've found to deal with smoke is to search for a path around the smoke to get behind the enemy that threw it. The AI tends to only use smoke to hide instead of using it to gain a strategic advantage. As such, I try to use it to better position myself for combat.

Additionally, there is a mod for sniper rifles that allows you to see sort of see enemies through smoke. If you choose not to carry a sniper rifle, though, use the smoke tactically with the first suggestion.